Reliance on other auditors -- United States practice;

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The United States delegation to the International Study Group works on its paper at a September meeting in New York's
University Club. The members are (clockwise): Robert M. Trueblood of Touche Ross; Robert L. May of Arthur Andersen
& Co.; R. Kirk Batzer of Lybrand, Ross Bros. & Montgomery; Louis M. Kessler of Alexander Grant & Co.; Leonard M.
Savoie, executive vice president of the AICPA and ISG staff consultant; Theodore L. Wilkinson of Price Waterhouse;
Joseph R. Fritzemeyer, assistant to Mr. Savoie.